THE COMMISSIONER OF CUSTOMS (APPEAL) VS CERAMIC TABLEWARE PVT. LTD.
- Court
- Rajasthan High Court
- Bench
- Jaipur
- Date
- 3 Feb 2026
- Citation / case number
- CUSTA / 7 / 2024
Summary
Petitioner sought setting aside of CESTAT order allowing amendment of Bill of Entry u/Sec.149 of the Customs Act. HELD- Sec.149 allows amendment if based on documentary evidence existing at time of clearance, there is no restriction that error must be disclosed suo motu. Even if detected during search, amendment is permissible. Provision aims at proper assessment and discretion must be exercised reasonably, CESTAT order upheld. Appeal dismissed and pending applications disposed of.
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